id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-48749	Harjanto, Karina	The Analysis of Financial Reporting Quality and Firm Value	2024	15	.pdf	application/pdf	9267	438	56	The first proxy is quality of accruals through the Ball-Shivakumar Model (AQ) (Martínez-Ferrero et al., 2015): ∆𝑊𝑊𝑊𝑊�� � �� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,��� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,��� � ��∆𝑅𝑅𝑅𝑅𝑅𝑅�,� � ��𝑃𝑃𝑃𝑃𝑅𝑅�,� � ��𝐷𝐷𝑂𝑂𝑊𝑊𝑂𝑂�,� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,� ∗ 𝐷𝐷𝑂𝑂𝑊𝑊𝑂𝑂�,� � � �4� WCit:  The first proxy is quality of accruals through the Ball-Shivakumar Model (AQ) (Martínez-Ferrero et al., 2015): ∆𝑊𝑊𝑊𝑊�� � �� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,��� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,��� � ��∆𝑅𝑅𝑅𝑅𝑅𝑅�,� � ��𝑃𝑃𝑃𝑃𝑅𝑅�,� � ��𝐷𝐷𝑂𝑂𝑊𝑊𝑂𝑂�,� � ��𝑂𝑂𝑊𝑊𝑂𝑂�,� ∗ 𝐷𝐷𝑂𝑂𝑊𝑊𝑂𝑂�,� � � �4� WCit: 	cache/cjfa-48749.pdf	txt/cjfa-48749.txt